J.

PERLAS-BERNABE CASES (2019 BAR)

A. GENERAL PRINCIPLES
1. Mitsubishi Corporation – Manila Branch vs. CIR, GR No. 175772 dated June 5,
2017. – Law vs. Regulation, Claim for Refund.
2. BIR vs. Lepanto Ceramics, Inc., GR No. 224764 dated April 24, 2017. – Claim for
taxes under the RA No. 10142 (FRIA).
3. CIR vs. CBK Power Company Ltd., GR No. 193383-84 dated January 14, 2015. –
Tax Treaty Relief.
4. Land Bank of the Philippines vs. Cacayuran, GR No. 191667 dated April 17, 2013.
– Taxpayer’s Suit.

B. INCOME TAX
1. CIR vs. Goodyear Philippines, Inc., GR No. 216130 dated August 3, 2016. –
Dividend Income.

C. VALUE-ADDED TAX
1. J.R.A. Philippines, Inc. vs. CIR, GR No. 171307 dated August 28, 2013. – Invoicing
Requirements for VAT Zero-rating/VAT Refund.

D. REMEDIES
1. Diageo Philippines, Inc. vs. CIR, GR No. 183553 dated November 12, 2012. –
Proper party to file a claim for refund.
2. Ignacio vs. Office of the City Treasurer of Quezon City, GR No. 221620 dated
September 11, 2017. – Jurisdiction of the CTA.
3. Metrobank vs. CIR, GR No. 182582 dated April 17, 2017. – Period to file a claim
for refund.
4. Mitsubishi Motors Philippines Corporation vs. BOC, GR No. 209830 dated June
17, 2015.
5. PAL vs. CIR, GR No. 198759 dated July 1, 2013. - Proper party to file a claim for
refund.
6. CIR vs. CTA and Petron Corporation, GR No. 207843 dated February 14, 2018. –
Jurisdiction of the CTA.

E. LOCAL AND REAL PROPERTY TAXATION

1. City of Iriga vs. Camarines Sur III Electric Cooperative, Inc., GR No. 192945 dated
September 5, 2012. – Franchise Tax.
2. Metro Manila Shopping Mecca vs. Toledo, GR No. 190818 dated June 5, 2013. –
Claim for refund of local taxes.